The Caterpillar Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Caterpillar uses weightedaverage costing. What amount of direct materials costs are assigned to the ending Work-in-Process account for April? $250,000 $248,387 $125,000 $143,750